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    Tax

    December 2005/January 2006

    State Administration of Taxation, Circular on Issues Relevant to the Refund of Enterprise Income Tax in Connection with Re-investments by Foreign Investors [Legislation Digest]
    国家税务总局关于外国投资者再投资退还企业所得税有关问题的通知

    State Administration of Taxation, Circular on Income Tax Treatment Issues Relevant to the Internal Disposal of Assets by Foreign-invested Enterprises [Legislation Digest]
    国家税务总局关于外商投资企业内部处置资产有关所得税处理问题的通知

    Ministry of Finance and State Administration of Taxation, Circular on Business Tax Policy Concerning Qualified Foreign Institutional Investors [Legislation Digest]
    财政部、国家税务总局关于合格境外机构投资者营业税政策的通知

    State Administration of Taxation, Official Reply Relating to the Examination and Approval Authority over Tax Exemption, Offsetting and Refund for Export of Products of Member Enterprises Purchased by Production-type Conglomerates [Legislation Digest]
    国家税务总局关于生产型集团公司收购成员企业产品出口有关免抵退税审批权限的批复

    State Administration of Taxation, Official Reply to Tax Treatment Measures for Withdrawal of Materials from Bonded Warehouses and Export Regulatory Warehouses [Legislation Digest]
    国家税务总局关于从保税仓库和出口监管仓库提取的料件有关税收处理办法的批复

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